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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:07:01:01

Repealed

Official textsdlegislature.gov

64:07:01:01. Prime contractor defined. Repealed.

Last amended: Source: 6 SDR 44, effective November 8, 1979; repealed, 11 SDR 1, effective July 19, 1984. Rule 64:07:01:01.01 Prime contractor engaged in realty improvement contracts. 64:07:01:01.01. Prime contractor engaged in realty improvement contracts. Any contractor enumerated in the SIC manual of 1987 under Construction (Division C) is included for purposes of this section. The gross receipts resulting from the services performed by a contractor listed in Division C of the SIC manual are subject to the

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In this chapter (40 sections)
  1. 64:06:01:55 · Temporary tax permit -- Application
  2. 64:06:01:56 · Bond -- Cancellation
  3. 64:06:01:57 · Transferred
  4. 64:06:01:58 · Reimbursement for expenditures
  5. 64:06:01:59 · Newspaper sales
  6. 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
  7. 64:06:01:61 · Application of sourcing rules
  8. 64:06:01:62 · Definition of terms used in sourcing rules
  9. 64:06:01:63 · General sourcing rules
  10. 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
  11. 64:06:01:65 · Sourcing rules for motor vehicles, trailers,…
  12. 64:06:01:66 · Sourcing rules for transportation equipment -- Definition…
  13. 64:06:01:67 · Repealed
  14. 64:06:01:68 · Sourcing rules for direct mailing
  15. 64:06:01:69 · Repealed
  16. 64:06:01:70 · Delivery charges
  17. 64:06:01:71 · Sourcing rules for computer software maintenance contracts
  18. 64:06:01:72 · Sourcing software term license and subscriptions
  19. 64:06:01:73 · Definition of terms
  20. 64:06:01:74 · Sourcing rules of personal care services
  21. 64:07:01:01 · Repealed
  22. 64:07:01:02 · Gross receipts explained
  23. 64:07:01:03 · Repealed
  24. 64:07:01:04 · Repealed
  25. 64:07:01:05 · Repealed
  26. 64:07:01:06 · Real property repairs
  27. 64:07:01:07 · Repealed
  28. 64:07:01:08 · "Sweat equity."
  29. 64:07:01:09 · Repealed
  30. 64:07:01:10 · Contractors to furnish information on subcontractors
  31. 64:07:01:11 · Contractors and subcontractors to furnish information on…
  32. 64:07:01:12 · Tax return filing dates for contractors
  33. 64:07:01:13 · Contractors as consumers of construction supplies
  34. 64:07:01:14 · Furnishing of equipment
  35. 64:07:01:15 · Contracts with governmental agencies
  36. 64:07:01:16 · Construction equipment
  37. 64:07:01:17 · Gross receipts defined
  38. 64:07:01:18 · Repealed
  39. 64:07:01:19 · Bond
  40. 64:07:01:20 · Application of contractors' excise tax to projects…
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